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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 1

PUBLISHED BY AUTHORITY

No. 54] NEW DELHI, WEDNESDAY, MARCH 31,1976/CHAITRA 11, 1898

Separate paging is given to this Part in order that it may be filed

as a separate compilation.

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department)

New Delhi, the 31st March, 1976/Chaitra 11, 1898 (Saka)

The following President's Acts are published for general informa-

tion : —•

THE TAMIL NADU ADDITIONAL SALES TAX

(AMENDMENT) ACT, 1976

No. 2 OF 1976

Enacted by the President in the Twenty-seventh Year of the

Republic of India. An Act further to amend the Tamil Nadu Additional Sales Tax Act,

1970.

41 of 1976.

In exercise of the powers conferred by section 3 of the Tamil Nadu State Legislature (Delegation of Powers) Act, 1976, the President is pleased to enact as follows: —

1. (1) This Act may be called the Tamil Nadu Additional Sales Tax

(Amendment) Act, 1976.

(2) It shall come into force on the 1st day of April, 1976.

Short title and com- mence- ment.

2. In section 2 of the Tamil Nadu Additional Sales Tax Act, 1970, for sub-section (2), the following sub-section shall be substituted, namely: —

Amend- ment of section 2, "(1) (a) The tax payable under the Tamil Nadu General Sales Tamil Nadu Act 14 of 1970.

Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereafter in this section

(369)

referred to as the said Act), shall, in the case of a dealer whose taxable turnover for a year exceeds three lakhs of rupees, be increased by an additional tax calculated at the following rates, namely:—

Rate of tax

(i) Where the taxable turnover exceeds 0.4 per cent, of the three lakhs of rupees but does not taxable turnover, exceed five lakhs of rupees

(ii) Where the taxable turnover exceeds 0,5 per cent, of the

five lakhs of rupees but does not ex- taxable turnover, ceed seven lakhs of rupees

(Hi) Where the taxable turnover exceeds 0.6 per cent, of the seven lakhs of rupees but does not taxable turnover, exceed ten lakhs of rupees

(iv>) Where the taxable turnover exceeds 0.7 per cent, of the

ten lakhs of rupees

taxable turnover,

Provided that where in respect of declared goods as defined in clause (h) of section 2 of the said Act, the tax payable by such dealer under the said Act, together with the additional tax payable under this sub-section, exceeds four per cent, of the sale or purchase price thereof, the rate of additional tax in respect of such goods shall be reduced to such an extent that the tax and the additional tax together shall not exceed four per cent, of the sale or purchase price of such goods,

(b) The provisions of the said Act shall apply In relation to the additional tax payable under clause (a) as they apply in relation to the tax payable under the said Act",

FAKHRUDDIN ALI AHMED,

President.

K. K. SUNDARAM,

Secy, to the Govt of India,

Reasons for the enactment

The Tamil Nadu Additional Sales Tax Act, 1970 (Tamil Nadu Act 14 of 1970) provides for the levy of an additional sales tax at the rate of 10 per cent, of the tax payable under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) by a dealer whose total turn- over for a year exceeds ten lakhs of rupees. As a measure of rationa- lisation, it has been decided to levy with effect from, the 1st April, 1976, the additional sales tax on the taxable turnover of a dealer, instead of on the tax payable by that dealer as at present.

2. The rate of additional sales tax will be as follows: —

(i) 0.4 per cent, of the taxable turnover where the taxable turn- over exceeds Rs. 3 lakhs but does not exceed Rs. 5 lakhs.

(ii) 0.5 per cent, of the taxable turnover where the taxable turn- over exceeds Rs. 5 lakhs but does not exceed Rs. 7 lakhs.

(iii) 0.6 pfar cent, of the taxable turnover where the taxable turn- over exceeds Rs. 7 lakhs but does not exceed Rs. 10 lakhs.

(iv) 0.7 per cent, of the taxable turnover where the taxable turn- over exceeds Rs. HO lakhs.

3. The Bill seeks to achieve the above object,

4. In view of the urgency of the matter, it does not appear practicable to consult the Consultative Committee on Tamil Nadu Legislation to be constituted under the Tamil Nadu State Legislature (Delegation of Powers) Act, 1976. The me'asure is accordingly being enacted without reference to the Consultative Committee.

H. N. RAY,

Secy, to the Govt. of India,

Ministry of Financq.

THE TAMIL NADU MOTOR VEHICLES TAXATION

(AMENDMENT) ACT, 1976

No. 3 OF 1976

Enacted by the President in the Twenty-seventh Year of the Republic of India.

An Act further to amend the Tamil Nadu Motor Vehicles Taxation Act, 1974.

41 of 1976, In exercise of the powers conferred by section 3 of the Tamil Nadu State Legislature (Delegation of Powers) Act, 1970, the President i8 pleased to enact as follows: —

1.(1) This Act may be called the Tamil Nadu Motor Vehicles Taxation

(Amendment) Act, 1976.

Short title and commence ment. (2) It shall come into force on such date as the State Government may,

by notification, appoint.

Tamil Nadu Act 13 of 1974.

2. In the Tamil Nadu Motor Vehicles Taxation Act, 1974, after

section 10, the following section shall be inserted, namely: —

Insertion of new section 10-A.

Levy of surcharge on tax on stage carriage},

"10-A. (1) The Government may, by notification, from time to time, levy on the tax mentioned in section 3 a surcharge on all or any class of stage carriages at such rate as may be specified in such notification and different rates may be $pecifled, in respect of different classes of the stage carriages:

Provided that the rate of surcharge shall, in no case, exceed twenty-five per cent, of such tax.

(2) The provisions of this Act and the notifications issued and the rules made thereunder shall, so far as may be, apply in relation to the levy of surcharge under sub-section (1) as they apply In relation to the levy of the tax mentioned in section 3.".

FAKHRUDDIN ALI AHMED,

President.

K. K. SUNDARAM,

Secy, to the Govt. of India,

Reasons for the enactment

It has been decided to amend the Tamil Nadu Motor Vehicles Taxa- tion Act, 1974, with a view to levying, on the tax collected under section 3 of the Act, a surcharge on all or any class of stage carriages at such rate as may be specified in a notification which shall not exceed twenty- flve per cent, of the aforesaid tax. It is also proposed to take power to specify different rates in respect of different classes of stage carriages. The Bill seeks to give effect to the proposal.

2. The surcharge under this measure is proposed to be levied with effect from the 1st April, 1976. In view of the urgency of the matter, it does not appear practicable to consult the Consultative Committee on Tamil Nadu Legislation to be constituted under the Tamil Nadu State Legislature (Delegation of Powers) Act, 1976. The measure is accordingly enacted without reference to the Consultative Committee.

M. RAMAKRISHNAYYA,

Secretary to the Government of India,

Ministry of Shipping and Transport.

THE TAMIL NADU ADDITIONAL ASSESSMENT AND ADDITIONAL WATER-CESS (AMENDMENT) ACT, 1976

No. 4 OF 1976

Enacted by the President in the Twenty-seventh Year of the Republic of India.

An Act further to amend the Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963.

41 of 1976.

In exercise of the powers conferred by section 3 of the Tamil Nadu State Legislature (Delegation of Powers) Act, 1&76, the President is pleased to enact as follows: —

X. (2) This Act may be called the Tamil Nadu Additional Assessment

and Additional Water-Cess (Amendment) Act, 1976.

Short title and com- mence- ment.

(2) The provisions of clauses (ii) and (Hi) of section 4 and sub-clause (c) of clause (in) of section 6 shall be deemed to have come into force on the 11th day of July, 1973 and the remaining provisions shall come into force on the 1st day of July, 1976.

Tamil Nadu Act 8 of 1963.

Amend- ment of long title.

2. In the long title of the Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963 (hereinafter referred to as the principal Act), for the words "additional assessment and additional water-cess", the words "additional assessment, additional water-cess, special assess- ment and special water-cess" shall be substituted.

3. In sub-section (1) of section 1 of the principal Act, for the words Amend- ment of section 1.

"Additional Assessment and Additional Water-Cess", the words "Addi- tional Assessment, Additional Water-Cess, Special Assessment and Special Water-Cess" shall be substituted.

4. In section 2 of the principal Act,—

(i) after clause (2), the following clause shall be inserted, Amend- ment of section 2.

namely: —

'(2-A) "dufussal crop" means any crop which requires

water for more than six months in a fasli year;¹;

(U) in clause (7), In sub-clause (ii),—

(A) in item (f), the word "or" shall be inserted at the end;

(B) after item (f), the following item shall be inserted,

namely: —

" (g) section 14 of the Kanyakumari Sreepadam Lands (Abolition and Conversion into Ryotwari) Act, 1972 (Tamil Nadu Act 11 of 1973);";

(iii) in clause (8), in sub-clause (Hi), after Item (/), the follow-

ing item shall be inserted, namely: —

"(g) in pursuance of section 13 of the Kanyakumari

Sreepadam Lands (Abolition and Conversion into Ryotwari) Act, 1972 (Tamil Nadu Act 11 of 1973), read with the Tamil Nadu (Transferred Territory) Ryotwari Settlement Act, 1964 (Tamil Nadu Act 30 of 1964), has not been brought into force, the land revenue payable under sub-section (2) of section 14 of the former Act pending such ryotwari settlement;"; (iv) after clause (9), the following clauses shall be inserted,

namely: —

'(9-A) "special assessment" means the special assessment

levied under section 11-A;

(9-B) "special water-cess" means the special water-cess

levie'd under section 11-B;'.

5.. After section 11 of the principal Act, the following sections shall

be inserted, namely: —

Inser- tion of new sections 11-A to 11-E

"11-A. (1) Subject to the provisions of sub-section (2) and of sections 11-C and 11-D, there shall be levied and collected by the Government from the landholder, for every fasli year, a special assessment in respect of every wet land, at the following rates for each crop grown on such land with water drawn by direct flow or by lift or by percolation or otherwise from first class source of irri- gation or second class source of irrigation, namely: —

(i) where water is drawn from a first claas source of irri-

gation, at the rate of twelve rupees per acre; and

(ii) where water is drawn from a second class source of

irrigation, at the rate of ten rupees per acre.

Levy and col- lection of spe- cial as- sessment on wet land under first or second class source of irri- gation.

(2) In cases where a dufussal crop is grown on the land refer- red to in sub-section (1), there shall be levied and collected from the landholder, for every fasli year, a special assessment on such l a n d-

da) in cases falling under clause (i) of that sub-section, at

the rate of eighteen rupees per acre;

(b) in cases falling under clause (ii) of that sub-section, at

the rate of fifteen rupees per acre.

Explanation.—Where two or more crops are raised mixed on the same land, the special assessment under this section shall be levied as if one crop alone was raised on the entire land.

Levy and collection of spe- cial water- eess.

11-B. (1) Subject to the (provisions of subjection (2) and o£ sections 11-C and 11-D, there shall be levied and collected by the Government for every fasli year a special water-cess at the follow- ing rates from every person liable to pay water-cess in respect of any land [including any poramboke land, assessed waste land (dry or manavari) or unassessed waste land], namely: —

(i) where water is drawn from a first class source of irri- gation, at the rate of twelve rupees per acre for each crop grown on such land; and

(ii) where water is drawn from a second class source of irrigation, at the rate of ten rupees per acre for each crop grown on such land.

(2) In cases where a dufussal crop is grown on the land referred to in sub-section (1), there shall be levied and collected for every fasli year, from every person liable to pay water-cess in respect of such land a special water-cess on such land—

(a) in cases falling under clause (i) of that sub-section, at

the rate of eighteen rupees per acre;

(b) in cases falling under clause (ii) of that sub-section, at

the rate of fifteen rupees per acre.

Explanation 1—.For the purposes of this section, "water drawn" shall mean water drawn by direct flow or by lift or by percolation or otherwise.

Explanation II.—Where two or more crops are raised mixed on the same land, the special water-eass under this section shall be levied as if one crop alone was raised on the entire land.

11-C. Subject to the provisions of section 11-D, where in respect of the same land both the special assessment and the special water- cess are leviable under sections 11-A and 11-B, the landholder concerned shall be liable to pay in respect of that land only the amount of special assessment.

Land- holder to pay- only spe- cial as- sessment in certain cases.

11-D. The levy of special assessment and special water-cess under sections 11-A and 11-B in respect of any land shall be in addition to the levy of land revenue, water-cess, additional assessment and additional water-cess, in respect of such land.

Special assess- ment and special water- cess to be In addition to land revenue, water- cess, additional lassess- ment and additional water, cess.

11-E. The provisions of sections 7 to 11 (both inclusive) shall apply in relation to the special assessment and special water-cess levied under sections 11-A and 11-B as they apply in relation to additional assessment and additional water-cess levied under sections 3 to 5.".

6. In section 17 of the principal Act,—

Certain provi- sions of the Act relating to levy, etc., of addi- tional assess- ment and additional water-cess to apply to levy, etc., of special assess- ment and special wiater- cess. Amend- ment of section 17.

(i) in the heading, for the words "or additional water-cess", the words ", additional water-cess, special assessment or special water- cess" shall be substituted;

(ii) in sub-section (2), for the words "or additional waterless", the words ", additional water-cess, special assessment or special water- cess" shall be substituted;

(Hi) in sub-section (2),—

(a) for the words "or additional water-cess"t the words ", additional water-cess, special assessment or special water-cess" shall be substituted;

(b) in item (/), the word "or" shall be inserted at the end; (c) after item (f), the following item shall be inserted,

namely: —

"(g) the Kanyakumari Sreepadam Lands (Abolition and Conversion into Ryotwari) Act, 1972 (Tamil Nadu Act 11 of 1973).".

7. After section 19 of the principal Act, the following section shall be

inserted, namely: —

"19-A. (1) No suit or other proceedings shall be instituted in any

court to set aside or modify any assessment made under this Act.

Insertion of new section 19-A. Bar of jurisdic- tion of civil courts.

(2) No injunction shall be granted by any court in respect of any assessment made, or to be made, or in respect of any action taken, or to be taken, in pursuance of any of the provisions of this Act".

8. In section 20 of the principal Act,—

Amend- ment of section 20.

(i) in sub-section (1), after the word, brackets and figure "sub- section (2)", the words, figures and letter "and of section 20-A" shall be inserted;

(u) in sub-section (2), after the words "provisions of this Act", the words, figures and letters ", except sections 11-A to 11-E thereof," shall be inserted.

9. After section 20 of the principal Act, the following section shall be

inserted, namely: —

Insertion of new section 20-A.

"20-A. The provisions of sections 11-A to 11-E shall apply to the¹ Kanyakumari district and the Shencottah taluk of the Tirunelveli district and to the leasehold villages specified in Schedule II.".

Provi- sions of sections 11-A to 11-E to apply to Kanya- kumari district, etc.

10. In Schedule II >to the principal Act, for the words, figures and brackets "See section 20(1)", the words, figures, brackets and letter "See sections 20(1) and 20-A" shall be substituted.

Amend- ment of Schedule II.

FAKHRUDDIN ALI AHMED,

President.

Reasons for the enactment

As a measure to reduce the lose in maintaining Government irrigation sources in the State of Tamil Nadu, it has been decided to levy with effect from the 1st July, 1976 (fasli year) special assessment and spefcial water-cess in respect of each crop irrigated from a first class source of irrigation (perennial supply lasting practically throughout the year) or a second class source, of irrigationl (supply lasting eight months in a .year). The rates of special assessment and special water-cess payable in respect of first class source of irrigation and second class source of irrigation will be Rs. 12 per crop per acre' per annum and Rs. 10 per crop per acre per annum, respectively- In the case of dufussal crops, being crops which require water for more than six months in a fasli year, the rate!s of special assessment and special water-cess in respect of first class source of irrigation and second class source of irrigation will be Rs. 18 per acre per annum and Rs. 15 per acre per annum, respectively. However, in cases of land in respect of which both special assessment and special water-cess are leviable, the land-holder is liable to pay only the special assessment. This decision is b#ng given effect to by amending suitably the Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963. It is also proposed to make this levy applicable to certain areas to which the Act of 1963 does not apply.

2. In view of the' urgency of the matter, it does not appear practicable to consult the Consultative Committee on Tamil Nadu Legislation to be constituted under the Tamil Nadu State Legislature (Delegation of Powers) Act, 1976. The measure is accordingly being exacted without reference to the Consultative Committee.

S. B. KHARE,

Joint Secy, to the Govt. of India,

Ministry of Agriculture and Irrigation

(Department of Irrigation).

THE TAMIL NADU COMMERCIAL CROPS ASSESSMENT

ACT, 1976

No. 5 OF 1976

Enacted by the President in the Twenty-seventh Year of the Republic

of India

An Act to provide for the levy of commercial crop assessment on lands on which certain commercial crops are raised in the State of Tamil Nadu.

41 of 1976.

In exercise of the powers conferred by section 3 of the Tamil Nadu State Legislature (Delegation of Powers) Act, 1976, the President Is pleased to enact as follows: —

1. (1) This Act may be called the Tamil Nadu Commercial Crops As- sessment Act, 1976.

(2) It extends to the whole of the State of Tamil Nadu.

Short title, ex- tent and com- mence- ment.

(3) It shall come into force on the 1st day of July. 1976.

2. In this Act, unless the context otherwise requires,—

Defini- tions.

(2) "commercial crop" means a crop specified, in ,the Schedule;

(2) "encroacher" means an encroacher of Government land, whe- ther such encroachment is authorised or not, and includes a lessee of Government land, holding over after the expiry of the period of lease authorised, in his favour;

(3) "fasli year" means the year commencing on the first day of July;

(4) "Government" means the State Government;

(5) "land" means land used for agricultural purposes and! includ- es any Government land held on lease or occupied by an encroacher for such purposes;

(6) "landholder" means any holder of land under ryotwari settle-

ment and includes,—

(i) any inamdar liable to pay full assessment under the

Tamil Nadu Inams (Assessment) Act, 1956; and

Tamil Nadu Act XL of 1958.

(ii) any person liable to pay land revenue under—

(a) section 23 of the Tamil Nadu Estates (Abolition and

Conversion into Ryotwari) Act, 1948; or

Tamil Nadu Act XXVI of 1948.

(b) section 21 of the Tamil Nadu Inam Estates (Aboli-

tion and Conversion into Ryotwari.) Act, 1963; or

Tamil Nadu Act 26 of 1963.

(c) section 15 of the Tamil Nadu Lease-holds (Abolition

and Conversion into Ryotwari) Act, 1963; or

Tamil Nadu Act 27 of 1963.

(d) section 12 of the Tamil Nadu Minor Inams (Aboli-

tion and Conversion into Ryotwari) Act, 1963; or

Tamil Nadu Act 30 of 1963.

(e) section 12 of the Kanyakumari Sreepandarvaka Lands (Abolition and Conversion into Ryotwari) Act, 1964; or

Tamil Nadu Act 31 of 1964.

(f) section 13 of the Gudalur Janmam Estates (Abolition

and Conversion into Ryotwari) Act, 1969; or

Tamil Nadu Act 24 of 1969.

(g) section 14 of the Kanyakumari Sreepadam Lands

(Abolition and Conversion into Ryotwari) Act, 1972;

Tamil Nadu Act 11 of 1973.

(7) "law" includes any enactment, ordinance, regulation, order, bye-law, rule, scheme, notification, or other instrument having the force of law;

(8) "lessee" means a lessee of Government land;

(9) "Revenue Divisional Officer" means the Revenue Divisional Officer having jurisdiction and includes any officer of the Revenue De- partment not below tht rank of a Revenue Divisional Officer empo- wered by the Government to exercise the powers and perform the functions of the Revenue Divisional Officer under this Act;

(10) "Tahsildar" means the Tahsildar having jurisdiction and in- cludes a Deputy Tahsildar in independent charge of a taluk or sub- taluk and any other officer of the Revenue Department not below the rank of a Deputy Tahsildar empowered by the Government to exer- cise the powers and perform the functions of the; Tahsildar under this Act.

3. (I) In respect of every land on which any of the commercial crops is raised, there shall be levied and collected on such land, for every fash' year, a commercial crop assessment at the rate specified against each such crop'in the Schedule; and the commercial crop assessment shall be col- lected by the Government as an addition to the land revenue or other tax or assessment payable on such land.

Levy and collection of com- mercial crop assess- ment.

(2) The commercial crop assessment leviable under sub-section (1) On any land shall be payable by the landholder, lessee or encroacher hold- ing the land as such.

"Explanation 1.—Where two or more commercial crops are raised mixed on the same land, the commercial crap assessment shall be levied! at the higher or the highest of the rates applicable to any one of the commer- cial crops raised on the land, as if such commercial crop alone was raised on the entire land.

Explanation II.—Where a commercial crop and one or more other crops are raised mixed on the same land, the commercial crop assessment shall be levied as it the commercial crop alone was raised on the entire land.

Explanation III.—Where two or more commercial crops are raised in succession on any land in the same fasli year, the commercial crop assess-' ment shall be levied at the higher or the highest of the rates applicable to any one of the commercial crops so raised.

Filing of declara- tions.

4. (1) Where a commercial crop is raised on any land, the landholder, lessee or encroacher, as the case may be, may furnish a declaration in writing, in such form and within such time and to such authority as may be prescribed, giving particulars of the land and the commercial crop raised thereon.

(2) The authority prescribed under sub-section (1) shall acknowledge in writing the receipt of every declaration furnished under that sub- section and shall cause the particulars therein recorded in the cultivation accounts of the village.

(3) Notwithstanding anything contained in sub-sections (1) and (2), every village karnam shall, on his own accord and subject to the control and supervision of the authority prescribed under sub-section (1), record in the cultivation accounts of the village the particulars of the land and the commercial crop raised thereon in the month in which such cultiva- tion takes place.

5. (1) The commercial crop assessment payable under this Act by a landholder, lessee, or encroacher, as the case may be, in respect of his land in every village for each fasli year¹ shall be determined by the Tahsildar in accordance with the provisions of section 3,

Determi- nation of com- mercial crop assess- ment.

(2) As soon as may be, after the commencement of each fasli year, the Tahsildar shall, subject to any general or special orders issued by the Government in this regard, cause a list to be prepared and published, con- taining the names of the landholders, lessees or encroacbers, as the case may be, in every village within his jurisdiction who are liable for the pay- ment of commercial crop assessment determined under sub-section (1), the extent of land held by each of them and the commercial crops raised thereon, the amount of commercial crop assessment levied on the land on which such commercial crops are raised and such other particulars as may be prescribed.

(3) The list prepared under sub-section (2) shall be published in the prescribed manner in the village; and on such publication, each landhol- der, lessee or encroacher liable to pay the commercial crop assessment shall be deemed to have had notice of such commercial crop assessment.

(4) (a) Any person interested in, and objecting to, the commercial crop assessment specified in the list published under sub-section (3) may- make an application in writing to the Tahsildar within such time as may be prescribed and the Tahsildar shall, after considering the objections stated in every such application and after following such procedure as may be prescribed, pass such orders thereon as he thinks fit and serve the same on the person concerned.

(t>) Every order made under clause (a) shall, subject to the provisions of sections 7 and 8, be final.

(5) If no application is made under sub-section (4) within the pres- cribed time, the commercial crop assessment specified in the list publish- ed under sub-section (3) shall, subject to the provisions of sections 7 and 8, be final.

Remis- sion.

6. (I) Where there has been a failure of crops in any fasli year due to seasonal conditions or natural calamities, the Tahsildar may, on receipt of an application from the landholder, lessee or encroacher, as the case may be, order such remission of commercial crop assessment as he may consider just in the circumstances of the case subject to rules, if any, made in this behalf.

(2) The Government may, by notification andl for reasons to be record- ed therein, remit in whole or in part the commercial crop assessment pay- able under this Act, in respect of any commercial crop in" any area or areas if they are satisfied that such remission is necessary on account of the fall in price of such commercial crop or other sufficient cause.

Appeal.

7. (1) Any person who has not made an application under sub-section (4) of section 5 may, within such time as may be prescribed, appeal ag- ainst any such commercial crop assessment, to the Revenue Divisional Officer who shall, after following such procedure as may be prescribed, pass such order as he may think fit, confirming, modifying or annulling such commercial crop assessment appealed against,

(2) Any person aggrieved by a decision or an order passed by the Tah- sildar under¹ this Act may, within such time as may be prescribed, appeal to the Revenue "Divisional Officer who shall, after following such proce^ dure as may be prescribed, pass such order as he may think fit, confirm- ing, modifying or annulling the decision or order appealed against.

Revision

8. The District Revenue Officer or in a District where there is no Dis- trict Revenue Officer, the District Collector (in either case hereafter in this section referred! to as the said Officer) may either of his own motion or on application call for and examine the records of any officer subordi- nate to him in respect of any decision, order or other (proceedings made under this Act to satisfy himself as to the correctness, legality or proprie- ty of such decision or order or as to the regularity of such proceedings, and if, in any case, it appears to the said officer that such decision, order or proceedings should be modified, annulled, reversed or remitted for re- consideration, he may (pass orders accordingly:

9. (2) No suit or other proceedings shall be instituted in any court to

set aside or modify any assessment made under this Act

Bar of jurisdic- tion of civil courts.

(2) No injunction shall be granted by any court in respect of any as- sessment made, or to be made, or in respect of any action taken, or to be taken, in pursuance of any of the provisions of this Act.

10. Tha provisions of this Act shall be in addition to, and not in dero-

gation of, any other law for the time being in force.

11. (1) The commercial crop assessment payable under this Act shall be deemad to be (public revenue due upon the land in respect of which a parson is liable to pay commercial crop assessment and the land, the build- ing thereon and its products shall be regarded as the security for the commercial crop assessment.

Tumi! Nadu Ad II of 1864,

(2) The provisions of the Tamil Nadu Revenue Recovery Act, 1864, shall apply in rslation to the payment and recovery of the commercial crop assessment (payable under this Act in respect of any land as they apply in relation to the payment and recovery of the revenue due upon such land.

Effect of other lawa. Commer- cial crop assess- ment to be treated as public revenue due upon the land and to be recovered as land revenue.

12. (1) Notwithstanding anything contained in this Act, or In any other law for the time being in force, the commarcial crop assessment payable under this Act shall not be deemed to be land revenue for the purpose of—

(i) calculating standard acre under the Tamil Nadu Agricultural

Income-tax Act, 1955; or

Tamil Nadu Act V of 1955.

(it) assessment of local cess and local cess surcharge under the

Commer- cial crop assess- ment not to be taken Into account for cer- tain pur- poflea.

Tamil Nadu Panchayats Act, 1958; or

Tamil Nadu Act XXXV of 1958.

(iii) calculating standard acre or the compensation (payable under the Tamil Nadu Land Reforms (Fixation 0* Ceiling on Land) Act, 1961; or

Tamil Nadu Act 58 of 1961.

(iv) calculating standard acre under the Tamil Nadu Public Trusts

(Regulation of Administration of Agricultural Lands) Act, 1961; or Tamil Nadu Act 37 of 1961.

(v) calculating court-fees under the Tamil Nadu Court-fees and

Suits Valuation Act, 1955; or

Tamil Nadu Act XIV of 1955.

(in) calculating stamp duty chargeable under the Indian Stamp

Act, 1899.2 of 1899.

(2) Notwithstanding anything contained in this Act or in any other law for the time being in force, the commercial crop assessment payable under this Act shall not be taken into account for the purpose of deter- mining the compensation or tasdik allowance, as the case may be, under—

(a) the Tamil Nadu Estates (Abolition and Conversion into Ryot-

wari) Act, 1948; or

Tamil Nadu Act XXVI of 1948.

ft)) the Tamil Nadu Inam Estates (Abolition and Conversion into

Ryotwari) Act;-3963; or

Tamil Nadu Act 26 of 1963.

(c) the Tamil Nadu Lease-holds (Abolition and Conversion into

Ryotwari) Act, 1963; or

Tamil Nadu Act 27 of 1963.

(d) the Tamil Nadu Minor Inams (Abolition and Conversion into

Ryotwari) Act, 1963; or

Tamil Nadu Act 30 of 1BB3.

(e) the Kanyakumari Sreepandarvaka Lands (Abolition and

Conversion into Ryotwari) Act, 1964; or Tamil Nadu Act 31 of 1864.

(f) the Gudalur Janmam Estates (Abolition and Conversion

into Ryotwari) Act, 1969; or

Tamil Nadu Act 24 of 1969.

(g) the Kanyakumari Sreepadam Lands (Abolition and Conver-

sion into Ryotwari) Act, 1972.

Tamil Nadu Act 11 oi 1973.

13. (1) The Government may, by notification, amend the Schedule and such notification shall specify the fasli year from which it shall take effect.

Power to amend Schedule.

(2) When the Schedule is so amended, any reference to the Schedule in this Act shall be construed as a reference to the Schedule as so amend- ed.

14. (1) The Government may make rules to carry out the purposes of

this Act.

Power to make rules.

(2) All rules made under this Act shall be published in the Tamil Nadu Government Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.

(3) Every rule made under this Act shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature, and if, be- fore the exniry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

15. (2) If any difficulty arises in giving effect to the provisions of- this

Power to remove -diffi- culties.

Act, the Government may, by order, do anything not inconsistent with such provisions which appears to them to be necessary or expedient for the purpose of removing the difficulty.

(2) No order under sub-section (1) shall be made after the expiration

of a period of two years from the date of commencement of this Act.

THE SCHEDULE

(See sections 3 anJ 13)

Nam: of th: coaun rci il crop

Rate of commercial crop ass'.ssm nt p.r ;.Cre

( 2)

Twenty rupees.

I. Grtip^, sugarciri', pi ntain, cocoanut, b-tclvincs and turm tic

Tobacco, cliilli s, irrigKed cotton

2.

Twclv-rupees and and irrigated groundnut

fifty pflise.

Eocplanation I.—The rate of commercial crop assessment specified above Bhnll not apply to such commercial crops as are raised in a contiguous area,—

(i) if the total extent of such area does not exceed ten cents, in case the area is appurtenant to a dwelling house;

(ii) if the total extent of such area does not exceed one cant, in any other case.

Explanation II.—The rate of commercial crop assessment specified above shall not apply to cocoanuts raised on field ridges or bunds.

Explanation III.—The expression "irrigated" means irrigated from any source whather Government or private.

FAKHRUDDIN ALI AHMED,

President.

K. K. SUNDARAM,

Secy, to the Govt. of India.

Reasons for the enactment

As a measure to augment the revenues of the State of Tamil Nadu, It has been decided to levy with effect from 1st July, 1976 (fasli year) a commercial crop assessment on lands on which certain commercial crops ' are raised—

(a) at the rate of Rs. 20 per acre per annum in the case of grapes,

sugarcane, plantain, cocoanut, betelvine3 and turmeric; and

(b) at the rate of Rs. 12 and 50 paise per acre per annum oa

tobacco, chillies, irrigated cotton and irrigated groundnut.

The Bill seeks to give effect to the proposal.

2. In view of the urgency of the matter, it does not appear practicable to consult the Consultative Committee on Tamil Nadu Legislation to be constituted under the Tamil Nadu State Legislature (Delegation of Powers) Act, 1976. The measure is accordingly enacted without reference to the Consultative Committee.

P. S. KOHLI,

Jt. Secy, to the Govt. of India,

Ministry of Agriculture and Irrigation

(Department oj Agriculture).

PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MIN1O ROAD,

NEW DELHI AND PUBLISHED BY THE CON1ROLLER OF PUBLICATIONS, DELHI, 1976